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HQ 957134




April 4, 1995

CLA-2 R:C:T 957134 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.21.0030

Mr. Don Stango
Foster Industries Inc.
358 Fifth Avenue
New York, NY 10001-2209

RE: Modification of HRL 952805, dated January 26, 1993; Classification of pajama tops and pajama bottoms; Heading 6207, HTSUSA

Dear Mr. Stango:

This is regarding Headquarters Ruling Letter (HRL) 952805, dated January 26, 1993, issued to you by Customs concerning the proper tariff classification of several men's garments. The tariff classification was based on the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon further examination of HRL 952805, Customs believes it is in error and should be modified to reflect the correct tariff classification. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of HRL 957134 was published February 22, 1995, in the Customs Bulletin, Volume 29, Number 8.

The merchandise at issue is Style 9630, a men's woven cotton pajama top and Style 9631, a pair of men's woven cotton sleep shorts. Style 9630 has a full frontal opening with button closure, short sleeves and a breast pocket. The garment is labeled "One Size Fits All". Style 9631 contains a fully elasticized enclosed waistband, a fly front opening with a one button means of closure and side seam pockets. The subject articles will be packed separately and shipped together. They will be sold separately but advertised together.

In HRL 952805, Customs classified Styles 9630 and 9631 as separates in subheading 6207.91.3010, HTSUSA, which provides for men's other woven cotton sleepwear. Since the issuance of HRL 952805, Customs has had occasion to review it and believes that Styles 9630 and 9631 are pajamas and are properly classifiable together as a unit in subheading 6207.21.0030, HTSUSA.

ISSUE:

Whether Styles 9630 and 9631 are classifiable as separates or as pajamas which are considered a single unit?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6207, HTSUSA, provides for men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories [hereinafter The Guidelines], CIE 13/88, which are occasionally consulted by Customs as guidance in determining the appropriate commercial designation of certain commodities, state the following, in pertinent part:

Pajamas are worn by both sexes and all ages. They consist of an upper part, pullover or coat style, with long, short, or no sleeves and a lower part, short, intermediate, or long-trouser like garments or of any style panties. The lower part sometimes encloses the feet. Pajamas are sleepwear.

In HRL 956202, dated September 29, 1994, Customs was faced with the issue of whether certain garments that were being sold separately, priced separately, and imported together were classifiable separately or as pajamas which are considered a single unit. HRL 956202 stated the following:

Based upon their condition at the time of importation, shipments of equal numbers of matching sleepwear (pajama) tops and sleepwear (pajama) bottoms will be viewed by Customs as shipments of composite goods that form a whole which is not normally sold as separate parts and is commercially known as pajamas. Thus, garments in such shipments will be classified as pajamas* * *. Please note, that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size, a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas.

When examining the instant case in light of the rationale presented in HRL 956202, it appears that the subject garments are properly classifiable not as separates, but as pajamas. Styles 9630 and 9631 are upper and lower body garments intended for wear during sleep. They are shipped together but packaged separately. The garments will be tagged and sold at retail separately, however, they will be advertised together. Another garment, although not at issue in this instance, was also shipped with Styles 9630 and 9631. This additional garment, Style 9632, is a woven cotton kimono which matched the other two garments and was designed to be worn in conjunction with them. It appears that the garments were of corresponding color and sizing, yet they were priced and sold separately at retail to give the consumer the opportunity to mix and match the components. Despite how the garments are sold once they have been imported, at the time of importation, matching pajama tops and pajama bottoms are shipped together in equal numbers. Therefore, based upon their condition when imported, the garments are looked upon by Customs as composite goods that form a whole which is not normally sold as separate parts and is commercially viewed as pajamas. Thus, Customs is of the opinion that the merchandise at issue is properly classifiable as pajamas under Heading 6207, HTSUSA.

HOLDING:

HRL 952805 is modified.

Styles 9630 and 9631 are properly classifiable in subheading 6207.21.0030, HTSUSA, which provides for men's cotton woven pajamas. The applicable rate of duty is 9.4 percent ad valorem and the textile restraint category is 351.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations

Sincerely,

John Durant, Director
Commercial Rulings Division

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